Bagaka, Obuya (2008): Fiscal Decentralization in Kenya: The Constituency Development Fund and the Growth of Government. Published in: Proceedings of 20th Annual Conference of the Association for Budgeting and Financial Management October 23-25, 2008 – Chicago (November 2008)
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This paper explores the financial implications of fiscal decentralization policies on the central government's operating budget in Kenya. The paper evaluates how devolved funds under the constituency development fund (CDF) have been utilized to start healthcare capital projects (clinics) at the local level. The study finds that fiscal decentralization has promoted allocative efficiency and equity but at a cost of exporting tax burdens (operations and maintenance) to the central government emanating from capital projects implemented at the local level. The exported tax burdens have policy implications and call for reforms of the CDF program to reflect a benefit-expenditure structure.
|Item Type:||MPRA Paper|
|Original Title:||Fiscal Decentralization in Kenya: The Constituency Development Fund and the Growth of Government|
|Keywords:||fiscal decentralization; budget;devolution; constituency development fund; health care; allocative efficiency|
|Subjects:||H - Public Economics > H7 - State and Local Government ; Intergovernmental Relations > H77 - Intergovernmental Relations ; Federalism ; Secession
H - Public Economics > H0 - General
H - Public Economics > H7 - State and Local Government ; Intergovernmental Relations
H - Public Economics > H5 - National Government Expenditures and Related Policies
H - Public Economics > H2 - Taxation, Subsidies, and Revenue
A - General Economics and Teaching > A1 - General Economics > A10 - General
|Depositing User:||Obuya Bagaka|
|Date Deposited:||01. Dec 2008 14:52|
|Last Modified:||14. Feb 2013 20:58|
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